Kyiv National Economic University named after Vadym Hetman

Entrepreneurship_071_Financial Monitoring (AML/CFT) and Analysis

ABSTRACT OF THE DISCIPLINE

“Entrepreneurship”

Recommended for applicants for the first (bachelor's) level of higher education

1. The purpose of mastering the discipline.

The purpose of the discipline is to form a system of knowledge about the essence of entrepreneurship as a special type of activity, a certain style and type of behaviour that determines the business culture of the enterprise, the modern form of management of industrial and commercial structures in a market economy; acquisition of practical skills of complex perception and solution of problems arising in the activities of business structures to create a favourable business environment and improve the efficiency of production and economic systems.

The interdisciplinary links of the discipline “Entrepreneurship” are determined by the peculiarities of training bachelors in the programme subject area 071 “Accounting and Taxation” of the EP “Financial Monitoring (AML/CFT) and Analysis”. The discipline “Entrepreneurship” provides the necessary set of theoretical and practical knowledge on the implementation of entrepreneurial activities. The discipline is based not only on its own logic and content, but also on the initial methodological provisions of related economic disciplines, in particular, introduction to the specialty, macroeconomics, microeconomics, etc.

2. Learning outcomes, teaching methods and diagnostic tools:

Table 1 - Learning outcomes and teaching methods, diagnostic tools for the discipline “Entrepreneurship”

Learning outcome in the discipline

Teaching methods

Means

diagnostics

Code

Learning outcome

1.

Knowledge:

1.1

characteristics and typology of entrepreneurship, principles of implementation, forms and models of entrepreneurial activity, legal basis and organizational forms of entrepreneurial activity, trends, features and problems of small business development in Ukraine

lecture, seminar, discussion

presentation, survey, test, case-study, control (module) work, exam

1.2

technologies for starting a business, the essence of an entrepreneurial idea, its sources and methods of search, choosing the type of enterprise and justifying the goals of entrepreneurial activity, organizing the process of creating and registering a new enterprise, franchising as a special form of organizing your own business

lecture, seminar, discussion

1.3

the essence, forms and structure of entrepreneurial capital, the procedure for the formation of initial (start-up) entrepreneurial capital and its sources, the peculiarities of the formation and efficiency of the use of company personnel, management of working time and personnel movement processes, the essence, functions, forms and systems, state policy and the basics of labour remuneration organization

lecture, seminar, solving specific problems and situations

1.4

the essence and characteristics of innovation processes and evaluation of the effectiveness of technical and organizational innovations, characteristics of the company's investment activities, methods of financing individual investment programs and projects, the concept, content, features of identification of Start-up as an organizational form of business idea implementation, activities and assessment of the level of attractiveness of the type of activity in the specialization of start-up

lecture, seminar, discussion

1.5

the essence of business planning, the formation of a strategy for entrepreneurship, methodology and stages of business plan development, structure and logic of business plan development; conceptual foundations of business administration

lecture, seminar, solving specific problems and situations

1.6

features of the organization of budgeting of entrepreneurial activity, general characteristics of costs, the cost of individual products, the formation of costs of responsibility centres and the enterprise as a whole

lecture, seminar, solving specific problems and situations

1.7

financial and economic foundations of entrepreneurship and analytical evaluation of business performance, content and classification of financial results, formation and distribution of profits, the nature and characteristics of taxation of entrepreneurial activity, the procedure for the formation and calculation of performance indicators of entrepreneurial activity; the nature and assessment of business risks, ways and methods of reducing risk in business

lecture, seminar, solving specific problems and situations

1.8

essence and components of entrepreneurial success, the role of the entrepreneur as the main subject of market relations, conceptual provisions of ethical norms in entrepreneurship, the legal basis for recognizing social responsibility of business, the importance of business culture for the development of the enterprise, the formation and maintenance of business culture

lecture, seminar, discussion

1.9

the essence and functions of business communication in the system of entrepreneurship, forms and principles of business communication, models of cross-cultural behaviour in business, business etiquette and business protocol; technologies for preventing and resolving business conflicts

lecture, seminar, discussion

2.

Skills/abilities:

2.1

use analytical and methodological tools to understand the logic of making informed decisions about the choice of how to create your own business and its organizational and legal form; determine the advantages and disadvantages of organizational and legal forms of entrepreneurship; analyse and evaluate the state and trends of small business development

seminar, discussion, case-study

presentation, survey, test, case-study, control (module) work, exam

2.2

search for an entrepreneurial idea; justify the economic feasibility and efficiency of a particular form of business organization; develop constituent documents; calculate the price of entering the business; choose retailers according to the cost of premises; calculate payments for the use of a franchise

seminar, discussion, work in small creative groups

2.3

calculate the required amount of entrepreneurial capital; use possible options for the formation of entrepreneurial capital; be able to analyse the economic advantages and disadvantages of organizational options for replenishing production resources; determine the production need for renewal of fixed assets; develop, evaluate alternatives and choose the best way to renew fixed assets

checking the fulfilment of calculation works, case-study

2.4

determine the number of staff, determine the norm of working time; determine the loss of working time and their causes in the organization; calculate and analyse indicators of personnel movement in the organization; substantiate proposals for improving the processes of personnel movement; determine labour productivity, develop social programs, programs of staff participation in profits; design measures to strengthen non-material motivation

seminar, discussion, solving specific problems and situations

2.5

evaluate the investment attractiveness and business reputation of business entities; formulate analytical conclusions; develop investment projects and justify their economic feasibility and efficiency; evaluate the effectiveness of innovation activities

seminar, discussion, solving specific problems and situations

 survey, test, case-study

2.6

form the information base for the development of a business plan; assess favourable external opportunities and threats to the implementation of a business project; identify the strengths and weaknesses of the enterprise, determine the mission of the enterprise; analyse strategic alternatives and choose a strategy; develop sections of the business plan; conduct an examination and presentation of the business plan

seminar, discussion, solving specific problems and situations

presentation, survey, test, case-study

2.7

to build the dependence of changes in costs on changes in production volume, to depict the relationship between production volume, costs and profits; to determine graphically and analytically the break-even point; to calculate marginal income and marginal income ratio

seminar, discussion, solving specific problems and situations

 survey, test, case-study

2.8

evaluate the profitability of the enterprise; calculate the profit from the sale of commercial products; evaluate financial performance indicators; analyse profitability, profit; calculate income tax, personal income tax; calculate a single tax

seminar, discussion, solving specific problems and situations

presentation, survey, test

2.9

formulate and calculate indicators for assessing the effectiveness of business activities; analyse and evaluate the effectiveness of entrepreneurship; formulate analytical conclusions; develop, formulate and economically justify measures for the economic feasibility and efficiency of project implementation

seminar, discussion, case-study

 survey, test, case-study

2.10

use the methodology for assessing the impact of risks and areas of their minimization; the impact of various types of risks on business decision-making; assess the effectiveness and efficiency of entrepreneurship;

seminar, discussion, case-study

presentation, survey, test, case-study

2.11

develop, formulate and implement measures for the formation and further development of the organizational culture of business entities; analyse and evaluate the principles of business communication; explain the rules and norms of business behaviour in business relations

seminar-discussion, case-study

presentation, survey, test, case-study

2.12

explain the legal basis for resolving corporate business conflicts; analyse and evaluate methods of preventing business conflicts

seminar-discussion, case-study

presentation, survey, test, case-study

3.

Communication

Development of practical teamwork skills, namely

seminar, discussion, solving specific problems and situations

checking the implementation of calculations, case-study, checking the implementation of solved specific tasks and situations, presentation, exam

3.1

communicating information, ideas, problems, solutions, personal experience and arguments

3.2

ability to work in a team - to take responsibility for achieving the goal

3.3

communication on professional issues orally and in writing with participants in economic relations to ensure the functioning and development of the enterprise

3.4

ability to develop proposals to eliminate identified shortcomings and errors

4.

Responsibility and autonomy

demonstrate an understanding of personal responsibility and the ability to take responsibility for making professional or managerial decisions or recommendations that may affect the activities of the enterprise as a whole or its individual units, in particular when

seminar, discussion, solving specific problems and situations, analytical report

checking the performance of calculation works, case-study, control (module) work, exam

4.1

managing complex technical or professional activities or projects

4.2

forming judgments that take into account social, scientific and ethical aspects

4.3

organizing and managing the professional development of individuals and groups

4.4

substantiating operational, tactical and strategic management decisions on various aspects of the enterprise.

4.5

when developing their own practical ideas on the principles of academic culture and integrity

4.6

the ability to continue learning with a significant degree of autonomy

4.7

with the ability to think independently and independently

 

3. Content of the discipline by topic:

Topic 1. General characteristics and typology of entrepreneurship

Topic 2.  Legal basis and organizational forms of entrepreneurship

Topic 3.  Small business in a market economy

Topic 4.  Technology of starting your own business

Topic 5. Formation of entrepreneurial capital

Theme 6.  Formation and efficiency of the company's staff

Topic 7.  Innovations and investment policy of the company

Topic 8. Start-up as an innovative form of starting a business

Topic 9. Planning of entrepreneurial activity

Topic 10. Fundamentals of business administration

Topic 11. Budgeting of entrepreneurial activity

Theme 12: Financial and economic principles of entrepreneurship and analytical evaluation of business performance

Theme 13: Hedging business risks and counteracting the shadow economy

Theme 14: Entrepreneurial success and business culture

Topic 15. The essence and model range of business cultures

Topic 16. Fundamentals of cultural business communications formation

Topic 17: Technologies for preventing and resolving business conflicts

4. Academic staff providing teaching of the discipline and their e-mail addresses:

Yamnenko Halyna Yevhenivna, PhD in Economics, Associate Professor, Associate Professor of the Department of Business Economics and Entrepreneurship, e-mail: yamnenko@kneu.edu.ua

5. Recommended information sources:

1. Kolot V.M., Riepina I.M., Shcherbyna O.V., Shergina L.A., Kovtun V.P. Entrepreneurship: organization, efficiency, business culture: a workshop. K.: KNEU. Electronic version: http://irbis.kneu.edu.ua/cgi-bin/cgi64/cgiirbis_64.exe.

2. Gontareva I.V. Entrepreneurship: a textbook. Kharkiv: V. N. Karazin Kharkiv National University, 2021. 392 с.

3. Pedko A.B. Fundamentals of entrepreneurship and business culture: a textbook. Kyiv: Center for Educational Literature, 2020.  168 с.

4. Entrepreneurship and business basics. Workshop: Study guide / [Bilyak T.O., Biryuchenko S.Y., Buzhymska K.O., et al. Zhytomyr: Zhytomyr Polytechnic, 2023. 280 с.

 5.  Entrepreneurship (full-time, part-time) - Yamnenko - EMBE25037U. Distance course on the Moodle platform. K.: KNEU. 2020. [Electronic resource]. - Access mode: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=2191.

6. Entrepreneurship - Yamnenko - EMBE25037U_DIST. Distance course on the Moodle platform. K.: KNEU. 2023. [Electronic resource]. - Access mode: https://ido-m.kneu.edu.ua/moodle/course/view.php?id=4854.

 

Last redaction: 16.10.25